Lubrizol India Pvt. Ltd vs Commissioner Of Ce & St,(Ltu) on 21 July, 2015
3. Learned advocate appearing on the behalf of appellant would take us to the technology transfer agreement, show cause notice, order-in-original and the impugned order. It is his submission that appellant had received commission from Lubrizol Corporation USA for the products sold by them in India under the said agreement. It is his submission that appellant had not rendered any sales and customer service. It is his further submission that assuming the appellant had rendered the services in terms of agreement; the said services are not taxable as the amount is received in convertible foreign exchange. It is also his submission that the services rendered by the appellant is used by a company situated abroad and being a foreign based principal, these services would fall under the category of export of services. For this proposition, we relies upon the judgment of the Honorable High Court in the case of CST, Mumbai-II Vs. SGS India pvt. Ltd.-2014 (34) STR 554 (Bom.